Sandhill Corporation purchased a machine on January 2,2024 , for $4800000. The machine has an estimated 5-year life with no salvage value. The straight-line method of depreciation is being used for financial statement purposes and the following MACRS amounts will be deducted for tax purposes: Assuming an income tax rate of 20% for all years, the net deferred tax liability reported on Sandhill's balance sheet at December 31 , 2025 is $0. $107520. 57680 . $115200